Decision No. 2581/QD-BTC of the Ministry of Finance corrects certain contents in Circular No. 77/2007/TT-BTC guiding accounting for the "Poverty Reduction Fund". The corrections include correcting errors in the sequence numbers and adding Model S06-Q.
Key points
- The "Poverty Reduction Fund" shall not use the structure and recording methods of accounting accounts according to the incorrect sequence numbers printed in Circular No. 77/2007/TT-BTC.
- Must use Model S06-Q to record fund receipts, supplemented due to previous printing errors.
- Page 7, Section Accounting for Type 1 Accounts - Money and Materials must comply with the provisions '1, 2'.
- Page 12, Type 3 Accounts - Payments are divided into 2 groups instead of 3 groups.
- Models B01-Q and B02-Q on pages 26-27 need to be corrected from 'Mau so' to 'Model so'.
- Page 25, Point 4 - Content and method of preparing financial statement notes, which were printed as 'I, II', should be corrected to '4.1, 4.2'.
🌐 Social impact of this document
- People and businesses managing the "Poverty Reduction Fund" will have to adjust the recording of accounting accounts according to the new regulations.
- Due to the addition of Model S06-Q, fund management will become easier, enhancing transparency and efficiency in resource utilization.
❓ Frequently asked questions
What contents need to be corrected in Circular No. 77/2007/TT-BTC?
Correct errors in the sequence numbers and add Model S06-Q.
What is Model S06-Q used for?
Add Model S06-Q to record fund receipts, helping to enhance transparency in managing the "Poverty Reduction Fund".
Which contents were incorrectly printed in Circular No. 77/2007/TT-BTC?
Page 7, Section Accounting for Type 1 Accounts - Money and Materials must comply with the provisions '1, 2'; Page 12, Type 3 Accounts - Payments are divided into 2 groups instead of 3 groups; Models B01-Q and B02-Q on pages 26-27 need to be corrected from 'Mau so' to 'Model so'; Page 25, Point 4 - Content and method of preparing financial statement notes, which were printed as 'I, II', should be corrected to '4.1, 4.2'.
When does this decision take effect?
This decision takes effect from the date of issuance.
Full text
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 2581/QD-BTC | Hanoi, July 31, 2007 |
Pursuant to …;
Regarding the correction of Circular No. 77/2007/TT-BTC
dated July 5, 2007, issued by the Ministry of Finance
---------------------
THE MINISTER OF FINANCE
Pursuant to the Law on Legal Documents promulgation dated November 12, 1996, and the Law amending and supplementing certain articles of the Law on Legal Documents promulgation dated December 16, 2002;
Pursuant to Decree No. 104/2004/ND-CP dated March 23, 2004, of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Accounting and Auditing Regime,
DECISION:
Article 1: To correct errors in the sequence number presentation and some other contents issued together with Circular No. 77/2007/TT-BTC dated July 5, 2007, of the Ministry of Finance guiding accounting for the "For the Poor" Fund.
(Details in the attached Appendix)
Article 2: This Decision takes effect from the date of signature.
The Chairman of the Central Committee of the Vietnam Fatherland Front, the Director of the Accounting System and Audit Department, the Head of the Ministry's Office, and the Heads of relevant units under the Ministry of Finance are responsible for guiding and supervising the implementation of this Decision.
|
Place of Receipt: |
TUQ. MINISTER |
|
- Central Party Office and its Departments; |
DIRECTOR OF THE OFFICE |
|
- National Assembly's Office; |
|
|
- Government Office; |
|
|
- Ministries; agencies at the level of ministries; |
|
|
- Supreme People's Court; |
|
|
- Supreme People's Procuracy; |
(signed) |
|
- Central agencies of mass organizations; |
|
|
- Central Committee of the Vietnam Fatherland Front; |
|
|
- People's Committees, Vietnam Fatherland Front Committees of provinces and centrally-administered cities; |
Dinh Van Nha |
|
- Departments of Finance, Taxation Departments of provinces and centrally governed cities; |
|
|
- Ministry of Justice's Legal Documents Inspection Department; |
|
|
- Official Gazette; |
|
|
- State Audit Agency; |
|
|
- Government Portal, Ministry of Finance Portal; |
|
|
- Units under the Ministry of Finance; |
|
|
- To be filed with the Office and the Accounting System and Audit Department. |
Appendix
Correcting errors in Circular No. 77/2007/TT-BTC
dated July 5, 2007, issued by the Ministry of Finance
(Attached to Decision No. 2581/QD-BTC dated July 31, 2007, of the Minister of Finance)
|
Serial number |
Section |
Currency Exchange Agent No. 1 |
Content in Circular 77/2007/TT-BTC |
Content corrections |
|
1 |
II. Specific Provisions |
2.5. Explanation of the content, structure, and recording method of accounting accounts |
On page 7, in the Accounting section of type account 1 - Money and materials, it was printed “1, 3” |
Correction: “1, 2” |
|
2 |
On page 12, line 13, it was printed: “Type account 3 - Settlement, has 2 accounts, divided into 3 groups” |
Correction “Type account 3 - Settlement, has 2 accounts, divided into 2 groups” |
||
|
3 |
4.6. Financial statement model |
On pages 26 and 27, in the lower right corner of Model B01-Q and Model B02-Q, it was printed “Mau so” |
Correction: “Model number” |
|
|
4 |
Appendix 04 - Explanation of the content and method of preparing financial statements |
On page 22, in the Income and Expenditure Report of the Fund (Model number B02-Q), it was printed “1, 2, 4” |
Correction: “1, 2, 3” |
|
|
5 |
On page 25, point 4 - Content and method of preparing explanatory notes to financial statements, it was printed “I, II” |
Correction: “4.1, 4.2” |
||
|
6 |
On page 25, line 9, 10 from the bottom up, it was printed “, ledger details Account 155 in the reporting year” |
Correction: “part details Account 155 in the reporting year” |
||
|
7 |
On page 25, line 6 from the bottom up, it was printed “and ledgers details Account 311 - Receivables…” |
Correction: “part details Account 311 - Receivables…” |
||
|
8 |
On page 25, line 2 from the bottom up, it was printed “and ledgers details Account 331 - Payables…” |
Correction: “part details Account 331 - Payables…” |
||
|
9 |
Supplement the S06-Q ledger, which was missing in the published version due to printing errors |
|
Fundraising Committee for the "For the Poor" Fund |
Model number: S06-Q |
|
.............................................................. |
(Issued pursuant to Circular No. 77/2007/TT-BTC |
|
dated July 5, 2007, issued by the Minister of Finance) |
FUND INCOME LEDGER
Year…
|
Name of the Port Direction Department where the participant works. |
Voucher |
Total |
Of which |
||||||
|
the |
Number |
Date, |
EXPLANATION |
income amount |
Donation |
Sponsorship, |
Article |
Other income |
Remarks |
|
- Total generated during the period |
of |
the |
- This ledger has...pages, numbered from page 01 to page... |
- Ledger opening date:... |
shall transfer |
Ledger keeper |
|||
|
A |
B |
C |
Domestic air passenger transport service on regular basic economy class |
1 |
2 |
3 |
4 |
5 |
E |
|
Opening balance |
|||||||||
|
Accounting supervisor |
|||||||||
|
Situation of revenue from expenses using advance withdrawal of state budget funds, expenses using advance withdrawal of state budget funds overdue |
|||||||||
|
Person responsible for management |
||
|
- Date of commencement:... |
||
|
Date... month... year… |
||
|
Bookkeeper |
Accounting supervisor |
Person responsible for management |
|
(Signature, full name) |
(Signature, full name) |
(Signature, full name, stamp) |
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: